All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In fact, the contracting party that purchased the land and housing located in Pyeongtaek-si from F around April 2008 is not Defendant A but his own son, and G paid the purchase price of the said land and housing to F on the basis of the money that the mother donated from K and the money that the mother received from the Pyeongtaek-dong Cooperative, and completed the registration of the transfer of ownership of the said housing on April 28, 2008. As such, G is the real owner of the said housing and is not a trust of the said housing ownership in the name of Defendant A.

In addition, since Defendant B actually purchased the above house from Kaman G around June 2012, it is necessary to complete the registration of the transfer of ownership on the above house on July 24, 2012, and since the ownership of the above house was entrusted by Defendant A, the above registration of transfer of ownership is not completed.

Nevertheless, Defendant A entrusted the ownership of the foregoing housing in the name of G around April 2008 and again entrusted the ownership to Defendant B around June 2012.

In light of the facts charged in this case, the court below erred by misapprehending the legal principles.

B. The punishment sentenced by the lower court to the Defendants (Defendant A: a fine of KRW 7 million, Defendant B: a fine of KRW 4 million) is too unreasonable.

2. Determination

A. 1) The following facts can be acknowledged based on each evidence duly adopted and investigated by the lower court.

A) On April 28, 2008, G, Defendant A’s ASEAN, completed the registration of the transfer of ownership on the one hand on the one hand on the land of Pyeongtaek-si E, which was owned by F on April 28, 2008 (hereinafter “instant housing,” and collectively referred to as “the instant land and housing”), for the one hand on April 3, 2008 (hereinafter “the first transaction”), and Defendant B, a dualed household of Defendant A, completed the registration of the transfer of ownership on the other hand on the instant land and housing on June 22, 2012.